Shawnee Development, Inc. v. Commonwealth’s Empirical Analysis
2000
Citation profile
4 state decisions
Relationships
Applies 26 U.S.C. § 108 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Tool Sales & Service Co. v. Commonwealth · SmithKline Beckman Corp. v. Commonwealth · Unisys Corp. v. Commonwealth
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]ncome from discharge of indebtedness,”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.